.03 Color and Quality of Paper

1 Paper for Copy A must be white chemical wood bond, or equivalent, 40 pound (basis 17 x 22-1000), plus or minus 5 percent. No optical brighteners may be added to the pulp or paper during manufacture. The paper must consist of principally bleached chemical woodpulp and be free from unbleached or ground wood pulp or recycled printed paper. It also must be suitably sized to accept ink without feathering. The use of coated or super

calendered papers or other papers with

a glossy appearance should be avoided since these forms will be used in an OCR application.

2 Copies B (For Recipient) and C (For Payer) are provided in the official assembly solely for the convenience of the payer (see Section 4.10). The payer may choose the format, design, color and quality of the paper used for these copies if he elects to include them in an assembly.

.04 Color and quality of ink—All printing must be in a high quality nongloss black ink. Bar codes should be free from picks and voids.

.05 Typography-Type must be substantially identical in size and shape with corresponding type on the official form. All rules on the document are either 1-point (0.015 inch) or 3-point (0.045) as illustrated in the exhibits provided. Vertical rules must be parallel to the left edge of the document; horizontal rules, parallel to the top edge.

.06 Dimensions-The official form is 8 inches wide x 32/3 inches deep, exclusive of a 1⁄2 inch snap-stub on the left side of the form. The snap feature is not required on substitutes. If the substitute forms are in continuous or strip form, they must be burst and stripped to conform to the size specified for a single form before they are filed with the Service.

1 The width of substitute forms must be a minimum of 7 inches and a maximum of 8 inches, although adherence of the size of the official form is preferred. If the width of the substitute form is reduced from that of the official form, the width of each

field, except the left margin and the "For Official Use Only" area, on the substitute form must be reduced proportionately. The left margin must be 1⁄2 inch and must be free of all printing other than that shown on the official form and the area marked "For Official Use Only" must be 3 inches.

2 The depth of a substitute form must be a minimum of 33 inches and a maximum of 323 inches. If the depth is reduced from that of the official form, the margin area at the top of the form marked "Official Use Only" must be 1⁄2 inch in depth by three inches in width.

.07 Clear Area-The back of Copy A must be free of all printing.

.08 Carbonized forms or "spot carbons"-Carbonized forms and "spot bons"-Carbonized forms and "spot carbons" are not permissible. Interleaved carbon, if used, must be of a good quality to preclude smudging and should be black.

.09 Printer's Symbol-The Government Printing Office symbol must not be printed on substitute Forms 1099 and 1087. In place thereof, the forms printer should print his Employer Identification Number in the same place on such substitute forms.

.10 Other Copies-Copies B and C are included in the official assembly for the convenience of the payer. Although there is no requirement that privately-printed substitute forms include these copies, Copy B will satisfy the requirements of law and regulations concerning the statement of information which is required to be furnished the payee and Copy C may be desired by the payer for his records. SEC. 5. ADDITIONAL INSTRUCTIONS.

.01 Arrangement of assembly-Except as provided in paragraph .02 below, the parts of the assembly shall be arranged, from top to bottom, as follows: Copy A (Original), "For Internal Revenue Service Center," Copy B. "For Payee." (Form 1099-OID for Record Owner), Copy C, "For Payer's (1087-OID for Record

Record,"

Owner).

.02 Additional copies-Additional

copies may be prepared by payers for states requiring the report. When this is done, one such copy may be inserted between Copies A and B. Forms for delivery to state or local taxing authorities should be clearly labeled to indicate the purpose for which they are intended and should not bear the Internal Revenue Service form number or the designation, "Department of the Treasury, Internal Revenue Service."

SEC. 6. INSTRUCTIONS FOR Payers.

.01 Only originals or ribbon copies may be filed with the Internal Revenue Service. Carbon copies are not acceptable.

.02 The term "tax identifying number" for an individual payee means his social security number, which consists of nine digits separated by hyphens as follows: 000-00-0000. For all other payees, the term "tax identifying number" means employer identification number, which consists of nine digits separated by hyphens as follows: 00-0000000. Payers may record spaces in lieu of hyphens.

.03 In recording the payee's name and address, the following rules must be followed.

1 The name of the appropriate payce; i.e., the person or organization whose tax identifying number has been provided must be shown as the first entry in the area on the form provided for the payee's name and address. No descriptive information or other individuals names are to precede the payee's name.

2 Special precaution must be taken if an account designation number is being printed. This number must not appear in the "tax identifying number" box, the payment amount boxes, nor in the box provided for the payee's name and address. This number should be printed in the clear area to the right of the payee's name and address box.

3 Payee name, street address, and city, state and ZIP code must be on separate lines. It is preferred that city. state and ZIP code be on the same line.

.04 The Service requests the cooperation of payers in typing or machine printing whenever possible and in providing good quality data entries on the forms; i.e., using black ribbon, inserting data in the middle of blocks well separated from other printing and guidelines, and taking any other measures that will guarantee a clear, sharp image. However, payers are not required to acquire special equipment solely for the purpose of preparing these forms.

.05 On corrected returns an "X" must be placed in the check box in the left 2-inch margin, following the "format identifier number", (e.g., Form 1099-DIV, 91□), and the words

CORRECTED RETURN must be typed in all caps in the top 1/4 inch, right-of-center, margin. All required data blocks must be completed on a corrected return since it replaces and supersedes the information return. previously filed.

.06 Substitute forms prepared in continuous or strip form must be burst and stripped to conform to the size specified for a single form before they are filed with the Service.

SEC. 7. REPRODUCTION PROOFS.

Order blanks for reproduction proofs are mailed annually to requestors of record, and on request, to other users. Printers and others wish

ing to obtain reproduction proofs may send their requests to the Commissioner of Internal Revenue, Attention: A: FM:P, 1111 Constitution Avenue, N.W., Washington, D.C. 20224. A charge of $0.75 per page will be made. for each reproduction proof regardless of page size. Invoices will be mailed after orders have been filled.

SEC. 8. EFFECT ON OTHER
DOCUMENTS.

This Rev. Proc. supersedes Rev. Proc. 73-11, 1973-1 C.B. 736. Rev. Procs. 73-13 and 73-14, 1973-1 C.B. 776, and 797, previously reported to modify Rev. Proc. 73-11, are not affected by this action.

1/2" - Entire depth to contain ONLY format identifier and guidelines.

It must be free of other printing, holes or marks.

Back of Copy A must be BLANK

These guidelines apply also to Forms 1099-INT; 1099-MED; 1099-MISC; 1099-OID; 1099R; 1099-PATR; Forms 1087-DIV, 1087-INT, 1087-MED, 1087-MISC and 1087-OID.